Kiddie Quarters Inc

Nonprofit profile at a glance

EIN
223686801
IRS 990 coverage
2019–2023
Forms available
Form 990 2023
Location
Irvington, NJ, USA
Phone
9737492171
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Reported finances

Revenue
$678,266
Expenses
$624,484
Assets
$214,702
Liabilities
$85,833

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • VALARIE ELLINGTON (EXECUTIVE DIRECTOR)

People named in this filing

  • VALARIE ELLINGTON (EXECUTIVE DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide day care services and early childhood education to disadvantaged children whose parents are low income wage earners. Kiddie Quarters served approximately 60 children

What it reported doing in 2023

Salaries expenses which is about 47 of revenue is critical to the functioning of Kiddie Quarters Inc as it provides employment and the child-to-staff ratio requirement to ensure that the children receeive proper supervision, care and love. The center is committed to maintaining qualified, competent and knowledgable staff to meet the needs of the children served.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 100
  • Accountability: 18
  • Sustainability: 44
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.1%; rating input score 92
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7.9%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -10.6% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -8.8% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 31% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 92.1% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $624K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2019 to 2023
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.